國際化為近來台灣企業發展的重要議題，隨之而來複雜的資訊處理需求令企業必須調整合適的公司治理機制，使企業營運與控制功能達到最佳狀況，然而國內研究仍相當缺乏此議題的探討。因此，本研究以台灣經濟新報資料庫與公開資訊觀測站資料庫為資料來源，蒐集台灣191家上市資訊科技公司為研究樣本，運用多元迴歸與Logistic迴歸探討國際化程度與公司治理的關係。研究結果發現公司國際化程度越高，CEO薪資越高、CEO持股率越低;除此，本 研究亦發現公司多角化程度對國際化程度與CEO薪資關係具正向調節效果。

Internationalization has been an important issue for the development of most firms in Taiwan. The complexity of information-processing demands resulting from a firm's degree of internationalization will be accommodated by its finn governance. Under this circumstance， the operating and controlling functions are best condition. However， previous studies in Taiwan did not pay much attention on this relation. Through TEl and Market Observation Post System databases， 191 samples of Taiwanese high-technology public firms are collected and analyzed. Using OLS regression and Logistic regression models， the study finds that the higher firm's degree of internationalization is，the higher the CEO's compensation of the firm is; while the higher finn's degree of internationalization is，the lower the CEO's stock holding ratio of the firm is. In addition， the interaction between diversification and a firm's degree of internationalization is positively related to the level of its CEO's compensation.